That does not seem like a realistic problem for very many places. If a jurisdiction contains land with so little value that it won't support the taxes required

That does not seem like a realistic problem for very many places. If a jurisdiction contains land with so little value that it won't support the taxes required for upkeep of the jurisdiction, then the jurisdiction could dissolve. Which is what happens to a ghost town I would imagine. That is not likely to happen to New York City.